Section (36 ()) and tax 74 do not impose a tax receipt nor is it imposed or incorrectly summarized by the supplier's receipt filed by the registrant. The appeal was rejected for non-compliance. The appellate authority but the unrelated show cause notice was issued on 15 11 2007, when the order was actually passed on 23 9 2008, which was beyond 180 days, expired on 15 5 2008, requesting extension by the department. Date 20 of 2008 was filed under section 36 (3) of the Sales Tax Act 1990 and not under section 74 of the Sales Tax Act 1990 and the extension of the same by the Federal Board of Revenue. Was originally granted more than 180 days ago, beyond the jurisdiction and dismissing the appeal of the appellate tribunal of the illegal department. And the acceptance of the registered persons was accepted